House Bill 1500 (Acts of Assembly 2017, Chapter 836) maintains the accelerated sales tax threshold at taxable sales and/or purchases of $2.5 million or greater in the previous fiscal year for the accelerated sales tax payment due in June 2017. The threshold will increase to taxable sales and/or purchases of $4 million or greater in the previous fiscal year for the accelerated sales tax payment due in June 2018. Each Dealer meeting this threshold is required to make a payment in June equal to 90 percent of its Retail Sales and Use Tax liability for June of the previous year.